WAC 145

State preempts certain tax fields--Fees prohibited for the development of land or buildings--Voluntary payments by developers authorized--Limitations--Exceptions.

Rights.

Lewis County public facilities district

Destination Sourcing for sales/use tax (effective 7/1/08) will not apply to florists

Adoption of streamlined sales and use tax agreement

Local sales and use tax.

Local sales and use tax.

LOCAL USE TAX--ALLOCATION WHEN CREDIT ALLOWED FOR SALES OR USE TAXES PAID ANOTHER STATE Cancelled effective June 29, 2007. There is no need for this document.

WAREHOUSE AS RETAIL OUTLET FOR CITY/COUNTY SALES TAX Cancelled Effective 03/28/08.

To Persons Collecting WA State's Car Rental Tax: Car Rental Tax Still Due as of 01/01/2000 Tax on Car Rental s Unaffected by Initiative 695 (I-695)

Brokered Sales of Vessels – Determining the Place of Sale

Sales Tax Exemption Telecommunication Services for Internet Service Providers

Establishment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA)

B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)

New "Economic Nexus" in Washington State May Impact Financial Institutions Including Out-of-state Banks and Credit Card Issuers

The Streamlined Sales and Use Tax Agreement (SSUTA) Effective July 1, 2008

Addressed-based Database Now Available for Local Tax Coding for Mobile Telecommunication Services

Sourcing Prepaid Wireless Calling Services

Limits on Interest Deduction for First Mortgages

Deferred Sales Tax Cancelled 6/05/2002 - This document is incorrect when stating that the measure of use tax for property acquired by purchase is normally the price paid by the buyer less any freight charges separately identified in the contract of sale or sales invoice.The definition of "value of the article used" in RCW 82.12.010 was revised by chapter 367, Laws of 2002, to include the amount of any freight, delivery, or other like transportation charge paid or given by the buyer to the seller.IAG 01 is no longer needed because the information has been updated and incorporated into Excise

LOCAL RETAIL SALES TAX -- SALE OF TANGIBLE PERSONAL PROPERTY -- INSTALLATION SERVICES --COMBINATION. A combination sale of printing equipment and installation services occurs at the place where the services are primarily performed.

LOCAL SALES TAX -- DUTY TO COLLECT -- LACK OF KNOWLEDGE OF ANNEXATION. A business has a duty to collect local option sales tax on sales after annexation into city limits even though the annexation was unknown to the business.

LOCAL SALES TAX -- LOCATION CODE -- CONFUSION ABOUT.Confusion over the proper location code to be applied for purposes of determining the correct local sales tax rate, in the absence of an affirmative misrepresentation by the Department, is not grounds for waiving the resulting tax differential.

RETAIL SALES TAX RATE -- LOCATION OF DELIVERY.When a fuel distributor picks up fuel from a wholesaler, and delivers it to a customer, the local retail sales tax rate shall be that of the location of the customer, not the wholesaler.

HOTEL/MOTEL TAX - ORAL INSTRUCTIONS.The Department lacks legal authority to waive the tax based on oral instructions.RCW 82.32A.020 only provides authority to waive tax based upon reliance on specific, official written advice or written reporting instructions from the Department.

LOCAL SALES TAX -- NEXUS -- PLACE OF BUSINESS --SOLICITATION. For purposes of determining local sales tax jurisdiction in situations where alternative nexus contacts exist at different places in this state, solicitation activities at the place where the goods are delivered to buyers will prevail over the mere presence of an office elsewhere in the state, from which mere credit checks are performed.

RETAIL SALES TAX -- LOCAL TAX -- RATE -- SALE OF GOODS AND SERVICES -- ASSEMBLY SERVICES.Where parts to a 340-ton shovel are manufactured outside the state and delivered via thirteen trailers to the mine location and assembled on-site, the location where the assembly services were primarily performed determines the applicable local sales tax rate.

RCW 82.32.730: B&O TAX – RETAIL SALES TAX – LEASE PAYMENTS. Under the provisions of RCW 82.32.730 the first rental payment is sourced to the business location of the seller, with subsequent payments sourced to the primary location of the property.

RETAIL SALES TAX -- RATE -- OUT-OF-STATE SELLER --IN--STATE SALES MAN. An out-of-state seller soliciting sales in this state through a salesman who resides in this state must collect state and local sales tax on the sales made to Washington customers.The salesman's residence is the location for determining the rate of the local sales tax.